Heading · Chapter 33
3301: Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
8 subheadings make up heading 3301 in chapter 33 (essential oils and resinoids; perfumery, cosmetic or toilet preparations).
Duty rates compared
UK Free Third-country duty 23 tariff lines 
EU Free – 7% Third-country duty 22 tariff lines · average 2.8% 
Türkiye Free – 7% Third-country duty 35 tariff lines · average 2.2% 
USA Free – 4.2% General (MFN) 12 tariff lines · average 1.7% 
Canada Free – 3% Third-country duty 9 tariff lines · average 0.3% 
Mexico Free – 15% Third-country duty 23 tariff lines · average 2% 
Brazil Free – 12.6% Third-country duty 26 tariff lines · average 9.4% 
Argentina Free – 12.6% Third-country duty 72 tariff lines · average 6.8% 
Peru Free Third-country duty 14 tariff lines 
New Zealand Free – 5% Third-country duty 22 tariff lines · average 0.2% 
Japan Free – 9% Third-country duty 19 tariff lines · average 1.8% 
Taiwan Free – 15% Third-country duty 17 tariff lines · average 2.5% 
GCC 5% Third-country duty 17 tariff lines 
Switzerland Free Third-country duty 8 tariff lines 
Norway Free Third-country duty 9 tariff lines 
North Macedonia Free Third-country duty 22 tariff lines 
Nigeria 10% Third-country duty 9 tariff lines Subheadings 8
- 3301.12Essential oils of citrus fruit: of orange
- 3301.13Essential oils of citrus fruit: of lemon
- 3301.19Essential oils of citrus fruit: other
- 3301.24Of peppermint (Mentha piperita)
- 3301.25Essential oils other than those of citrus fruit: of other mints
- 3301.29Essential oils other than those of citrus fruit: otherOther essential oils (non-citrus)
- 3301.30Essential oils: resinoids
- 3301.90Essential oils: other
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$7m+US$60m+> US$318m
Exports: 195
- India: US$782m
- United States: US$775m
- Brazil: US$598m
- France: US$517m
- China: US$438m
- Indonesia: US$318m
- Mexico: US$293m
- Germany: US$271m
- Italy: US$267m
- United Kingdom: US$236m
- Argentina: US$217m
- Spain: US$198m
- Peru: US$134m
- Madagascar: US$93m
- Bulgaria: US$76m
- Netherlands: US$74m
- South Africa: US$71m
- Egypt: US$61m
- Canada: US$60m
- Türkiye: US$59m
- Australia: US$59m
- Switzerland: US$58m
- Ireland: US$57m
- Morocco: US$48m
- Austria: US$47m
- Haiti: US$46m
- Singapore: US$43m
- Poland: US$42m
- Sri Lanka: US$37m
- Belgium: US$30m
- Tunisia: US$28m
- United Arab Emirates: US$25m
- Thailand: US$24m
- Hungary: US$22m
- Paraguay: US$21m
- Vietnam: US$19m
- Guatemala: US$16m
- Uruguay: US$15m
- Israel: US$13m
- Croatia: US$13m
- Japan: US$13m
- Costa Rica: US$13m
- Russia: US$13m
- Greece: US$12m
- Moldova: US$10m
- Kazakhstan: US$10m
- Pakistan: US$7m
- Hong Kong SAR China: US$7m
- Kenya: US$7m
- Comoros: US$7m
- Malaysia: US$6m
- Slovenia: US$6m
- Taiwan: US$6m
- New Caledonia: US$5m
- Ukraine: US$5m
- Saudi Arabia: US$5m
- Nepal: US$4m
- Albania: US$4m
- Oman: US$4m
- Czechia: US$4m
Trade value (US$) no reported trade < US$942kUS$942k+US$9m+US$50m+> US$316m
Imports: 215
- United States: US$1bn
- France: US$500m
- Germany: US$405m
- Ireland: US$393m
- Netherlands: US$365m
- China: US$354m
- United Kingdom: US$316m
- India: US$258m
- Spain: US$217m
- Indonesia: US$191m
- Singapore: US$185m
- Switzerland: US$184m
- Italy: US$158m
- Japan: US$148m
- Mexico: US$124m
- Brazil: US$100m
- Canada: US$94m
- Türkiye: US$75m
- South Korea: US$71m
- Austria: US$68m
- Australia: US$58m
- United Arab Emirates: US$50m
- Belgium: US$49m
- Saudi Arabia: US$45m
- Poland: US$40m
- Malaysia: US$40m
- Hong Kong SAR China: US$38m
- Thailand: US$35m
- South Africa: US$33m
- Taiwan: US$29m
- Russia: US$28m
- Argentina: US$27m
- Egypt: US$24m
- Kuwait: US$23m
- Colombia: US$18m
- Hungary: US$17m
- Philippines: US$16m
- Czechia: US$14m
- Tanzania: US$14m
- Israel: US$13m
- Denmark: US$12m
- Vietnam: US$12m
- Bahrain: US$11m
- Uruguay: US$11m
- Pakistan: US$10m
- Slovenia: US$10m
- New Zealand: US$10m
- Sweden: US$9m
- Myanmar (Burma): US$9m
- Greece: US$9m
- Chile: US$9m
- Costa Rica: US$9m
- Peru: US$9m
- Romania: US$9m
- Portugal: US$9m
- Bulgaria: US$9m
- Nigeria: US$7m
- Guatemala: US$7m
- Norway: US$7m
- Eswatini: US$7m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  India | US$782m | 12.1% |
| 2 | United States | US$775m | 12% |
| 3 | Brazil | US$598m | 9.3% |
| 4 |  France | US$517m | 8% |
| 5 |  China | US$438m | 6.8% |
| 6 |  Indonesia | US$318m | 4.9% |
| 7 | Mexico | US$293m | 4.6% |
| 8 |  Germany | US$271m | 4.2% |
| 9 |  Italy | US$267m | 4.1% |
| 10 | United Kingdom | US$236m | 3.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$1bn | 20.1% |
| 2 | France | US$500m | 7.8% |
| 3 | Germany | US$405m | 6.3% |
| 4 |  Ireland | US$393m | 6.1% |
| 5 |  Netherlands | US$365m | 5.7% |
| 6 | China | US$354m | 5.5% |
| 7 | United Kingdom | US$316m | 4.9% |
| 8 | India | US$258m | 4% |
| 9 |  Spain | US$217m | 3.4% |
| 10 | Indonesia | US$191m | 3% |
In the UK Global Tariff, heading 3301 covers 23 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides heading 3301 into 22 tariff lines; the duty is between 0% and 7% (average 2.8%). 6 of them are duty-free.
In the Turkish Customs Tariff Schedule, heading 3301 covers 35 tariff lines and the duty is between 0% and 7%. 14 of them are duty-free.
The Harmonized Tariff Schedule of the United States divides heading 3301 into 12 tariff lines; the duty is between 0% and 4.2% (average 1.7%). 5 of them are duty-free.
In the Customs Tariff of Canada, heading 3301 covers 9 tariff lines and the duty is between 0% and 3%. 8 of them are duty-free.
The Mexican Tariff (TIGIE) divides heading 3301 into 23 tariff lines; the duty is between 0% and 15% (average 2%). 17 of them are duty-free.
In the Brazilian Tariff (NCM/TEC), heading 3301 covers 26 tariff lines and the duty is between 0% and 12.6%. 6 of them are duty-free.
The Argentine Tariff (NCM-SIM) divides heading 3301 into 72 tariff lines; the duty is between 0% and 12.6% (average 6.8%). 31 of them are duty-free.
In the Customs Tariff of Peru, heading 3301 covers 14 tariff lines and the duty is duty-free.
The Working Tariff Document of New Zealand divides heading 3301 into 22 tariff lines; the duty is between 0% and 5% (average 0.2%). 21 of them are duty-free.
In the Customs Tariff Schedules of Japan, heading 3301 covers 19 tariff lines and the duty is between 0% and 9%. 9 of them are duty-free.
The Customs Import Tariff of Taiwan divides heading 3301 into 17 tariff lines; the duty is between 0% and 15% (average 2.5%). 11 of them are duty-free.
In the GCC Common Customs Tariff, heading 3301 covers 17 tariff lines and the duty is 5%.
The Swiss Customs Tariff (Tares) divides heading 3301 into 8 tariff lines; the duty is duty-free.
In the Customs Tariff of Norway, heading 3301 covers 9 tariff lines and the duty is duty-free.
The Customs Tariff of North Macedonia divides heading 3301 into 22 tariff lines; the duty is duty-free.
In the ECOWAS Common External Tariff (Nigeria), heading 3301 covers 9 tariff lines and the duty is 10%.
World trade in heading 3301 goods reached US$6bn in 2024, up 12.3% on 2023.
India was the largest exporter with 12.1% of the total, ahead of the United States.
The United States imported the most (US$1bn).
The United Kingdom ranked 10th among 195 exporters with US$236m.
The United Kingdom imported US$316m.
Legal notes
Notes
1. This chapter does not cover:
(a) natural oleoresins or vegetable extracts of heading 1301 or 1302;
(b) soap or other products of heading 3401; or
(c) gum, wood or sulphate turpentine or other products of heading 3805.
2. The expression ‘odoriferous substances’ in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.
3. Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.
4. The expression ‘perfumery, cosmetic or toilet preparations’ in heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.
Products classified here
- essential oils
- eucalyptus oil
- mustard - essential oil
- absolutes (essential oils)
- concentrates essential oil
- concretes (essential oils)
- resinoids (essential oils)
- aqueous solutions of essential oils
- essential oils, extracted oleoresins
- aqueous distillates of essential oils
- terpenic by products of essential oils
Questions and answers
What is the HS code for essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils?
Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils fall under HS heading 3301, part of chapter 33, in section VI of the Harmonized System.
What is the import duty on essential oils in the UK?
Under the UK Global Tariff, imports under 3301 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on essential oils in the EU?
Under the EU Combined Nomenclature, imports under 3301 from countries without a preferential agreement are charged at 0% to 7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most essential oils?
India, with US$782m in 2024 (12.1% of world exports).